Form 6478
(Rev. January 2020)
Department of the Treasury
Internal Revenue Service
Biofuel Producer Credit
Attach to your tax return.
Go to www.irs.gov/Form6478 for instructions and the latest information.
OMB No. 1545-0231
Attachment
Sequence No.
83
Name(s) shown on return Identifying number
Type of Fuel
(a)
Number of Gallons
Sold or Used
(b)
Rate
(c)
Column (a) x Column (b)
1 Qualified second generation biofuel production (see instructions
for election) . . . . . . . . . . . . . . . . . 1
$1.01
2 Enter the amount from column (c) on line 1. Include this amount in your income for the tax year,
and enter your IRS registration number (see instructions) . . . 2
3 Biofuel producer credit from partnerships, S corporations, cooperatives, estates, and trusts
(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4
Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S corporations,
stop here and report this amount on Schedule K. All others, stop here and report this amount on
the appropriate line of Form 3800 (see instructions) . . . . . . . . . . . . . . . . 4
5 Amount allocated to patrons of the cooperative or beneficiaries of the estate or trust (see
instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on the
appropriate line of Form 3800 (see instructions) . . . . . . . . . . . . . . . . . 6
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 13605J
Form 6478 (Rev. 1-2020)